The purpose of this research is to analyze the accountability of local government's discretion in illegal mining in Bone Regency. The study used a more specific qualitative approach. Data collection is done by observation, interview and documentation, and research data, that is data reduction, data display, and image / verification conclusion. The result of the research shows that authority related to supervision is done to the central government that is mining inspector is legal aspect which grows regional bureaucratic discretion in the calculation of wild defender, to execute the illegal miners are on the police side while the authority of local government and province is Through the coaching of ethics (ethical) that emerged in this study. The functional officer who supervises such a strong mining inspector is 6 people and who is required to have professionalism in a position mandated by a regulatory mandate that is in the supervision of the center in which on the mine inspector. Expertise in mining mapping requires accurate data and precise methods of closed polygon forms. In the public interest aspect, the most concerned about the public is the developing environment as it is muddy because of the wild mining activities. The accountability of discretionary aspects that have been described indicates at the legal and ethical level so that the accountability of the Bone district government can be done with the tactical action of the provincial government that can do the discretion with the formation of the Integrated Team.